The Intellectual Property Holding Company - Tax Use and Abuse from Victoria's Secret to Apple (Paperback)

Many companies that have become household names have avoided billions in taxes by 'parking' their valuable intellectual property (IP) assets in holding companies located in tax-favored jurisdictions. In the United States, for example, many domestic companies have moved their IP to tax-favored states such as Delaware or Nevada, while multinational companies have done the same by setting up foreign subsidiaries in Ireland, Singapore, Switzerland, and the Netherlands. In this illuminating work, tax scholar Jeffrey A. Maine teams up with IP expert Xuan-Thao Nguyen to explain how the use of these IP holding companies has become economically unjustified and socially unacceptable, and how numerous calls for change have been made. This book should be read by anyone interested in how corporations - including Gore-Tex, Victoria's Secret, Sherwin-Williams, Toys-R-Us, Apple, Microsoft, and Uber - have avoided tax liability with IP holding companies and how different constituencies are working to stop them.

General

Imprint:	Cambridge UniversityPress
Country of origin:	United Kingdom
Series:	Cambridge Intellectual Property and Information Law
Release date:	June 2019
Authors:	Jeffrey A. Maine • Xuan-Thao Nguyen
Dimensions:	230 x 152 x 18mm (L x W x T)
Format:	Paperback - Trade
Pages:	309
ISBN-13:	978-1-107-56787-0
Categories:	Books > Law > Jurisprudence & general issues > Law & society Books > Law > Jurisprudence & general issues > Foundations of law > General Books > Law > Jurisprudence & general issues > Legal skills & practice > General Books > Law > International law > Public international law > International law of transport & communications > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > General Books > Law > Laws of other jurisdictions & general law > Private, property, family law > Personal property law > Intellectual property, copyright & patents
LSN:	1-107-56787-4
Barcode:	9781107567870

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